Section 657.571 - Quarterly or annual tax report; form; filing with Department of Revenue.

OR Rev Stat § 657.571 (2019) (N/A)
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(2) The report of taxes due under this chapter may be filed annually, in the time, form and manner prescribed by the Department of Revenue, if:

(a) The employment that is the subject of the report of taxes due under this chapter consists exclusively of domestic service in a private home, local college club or local chapter of a college fraternity or sorority; and

(b) In any calendar quarter, total domestic service cash remuneration is $1,000 or more. [1999 c.461 §2 (enacted in lieu of 657.570); 2003 c.112 §1]